ED15 - Employee Onboarding: Company Number, Social Insurance Registration, ELSTER

Problem

An entrepreneur hires their first employee - and faces a jungle of obligations that take effect from the 1st employee onward:

• "What do I need to register for?" - Social insurance registration, ELStAM retrieval, DEÜV notification, wage tax registration - but in what order?
• Company number available, but not in the repo - the SV company number (see ED13) lives in the payroll software, but not in the repo - if the account is terminated, it is gone
• ELStAM retrieval forgotten - the electronic wage tax deduction characteristics must be retrieved before the first payroll run - but many entrepreneurs are not aware of this
• DEÜV notification late - registration with the health insurance fund (DEÜV reason 10) must take place within 6 weeks of the start of employment - but nobody monitors the deadline
• Immediate notification overlooked - in certain industries (construction, hospitality, cleaning, security, hairdressing, transport, among others), the start of employment must be reported to the DRV before the start of work - anyone who overlooks this risks a fine and suspicion of undeclared work
• No payroll software available - without ITSG-certified payroll accounting software, the reporting channel is missing - the SV reporting portal (sv-meldeportal.de) offers a remedy, but is unknown to many
• No master data in the repo - the employee master data (§ 4 LStDV) lives in the payroll software, but not in the repo - not GoBD-compliant
• No deadline monitoring - the onboarding deadlines (social insurance registration, DEÜV, ELStAM) are not monitored centrally

Trigger B - 1st employee: These obligations arise with the first employee - they build on the organizational foundation (Part II) and the authority identifiers (Part III).

Key Message

Employee onboarding in the Git repo means:

1. Master data as a JSON artifact - all § 4 LStDV mandatory fields in the repo, with sphere tag and V7GUID:uuidV7
2. Social insurance registration as a document with sidecar - DEÜV notification reason 10, receipt with SHA-256
3. Industry check § 28a Abs. 4 SGB IV - check per employee whether an immediate notification obligation exists (construction, hospitality, cleaning, security, among others)
4. SV reporting portal as emergency channel - without payroll software, submit notifications directly via sv-meldeportal.de, receipt as document with sidecar
5. ELStAM retrieval documented - retrieval before the first payroll run, result in the repo
6. Deadline check for onboarding steps - DEÜV (6 weeks), immediate notification (before starting work), ELStAM (before payroll run), wage tax registration (10th of the following month)
7. Onboarding checklist as a Git artifact - structured step-by-step list with status tracking

Compliance by Design: Onboarding is not carried out ad hoc, but is captured through structured mandatory fields, documents with sidecars and a deadline check.

Onboarding Timeline

Master Data as JSON Artifact (§ 4 LStDV)

Master Data JSON

{
  "$schema": "https://gitcover.org/schemas/employee-stammdaten-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "Lohnverantwortlicher",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "E1",
  "source_sha256": "<SHA-256-des-Anstellungsvertrags>",
  "tags": ["mitarbeiter", "stammdaten", "§4-lstdv", "onboarding"],
  "mitarbeiter": {
    "name": "Mustermann, Erich",
    "geburtsdatum": "1985-08-04",
    "anschrift": "<ANSCHRIFT>",
    "steuer_idnr": "<STNR-11-STELLIG>",
    "sv_nummer": "<SV-NR-12-STELLIG>",
    "krankenkasse": "AOK Hessen",
    "ik_nummer": "<IK>",
    "eintrittsdatum": "2026-09-01",
    "beschaeftigungsart": "Geschaeftsfuehrer",
    "taetigkeitsschluessel": "62113",
    "personengruppe_deuev": "101",
    "beitragsgruppenschluessel": "0320",
    "aktivrente_flag": true,
    "bruttolohn_monat": 2000.00
  }
}

Note: The uuidV7 is the DocID of the entry. The composite key V7GUID:uuidV7 serves for storage organization and DB queries. The mitarbeiter object contains all § 4 LStDV mandatory fields. The aktivrente_flag documents the active pension (§ 3 Nr. 21 EStG) - see ED12 (DRV status determination) and ED18 (payroll accounting).

ELStAM Retrieval (§ 39e EStG)

Important - ELStAM before payroll run: The ELStAM retrieval must take place before the first payroll run. Without ELStAM data, no wage tax may be calculated (§ 39e EStG). The retrieval is documented in the repo - in case of error (no record), the retrieval attempt is logged as a repo event (proof of "attempted", see ED14 interface error logging).

DEÜV Registration (Reason 10)

Practical example: The managing director (E1) starts at the SME on 01.09.2026. The DEÜV registration (reason 10) must take place by approx. 13.10.2026 (6 weeks after the month of commencement). The receipt from the health insurance fund is stored in the repo as a document with sidecar. The deadline check contains an entry "DEÜV reason 10 - 131006".

Immediate Notification to Social Insurance (§ 28a Abs. 4 SGB IV)

In addition to the regular DEÜV registration (reason 10, 6-week deadline), there is an immediate notification obligation for certain industries: The day on which an employment relationship begins must be reported to the Datenstelle der Rentenversicherung (pension insurance data center) no later than upon its commencement - i.e. before or on the first working day, not 6 weeks later.

Industries with Immediate Notification Obligation

§ 28a Abs. 4 SGB IV lists 11 sectors of the economy in which the immediate notification is mandatory:

Why these industries? These sectors have an increased risk of undeclared work, false self-employment and contribution evasion. The immediate notification enables the DRV to check promptly whether an employment relationship has been correctly registered - while the employee is already at work.

Legal Consequences of Non-Submission

The immediate notification is not a registration under § 28a Abs. 1 SGB IV (regular DEÜV registration). It does not replace it, but is an additional notification obligation. If it is not submitted, the following loom:

• Retrospective collection of contributions with interest
• Estimated assessment of the remuneration by the collecting agency
• Sanctions under § 111 SGB IV (fine of up to EUR 5,000)
• Suspicion of undeclared work with an obligation to report to customs/financial control

Data Content of the Immediate Notification

The immediate notification contains reduced information (less than the full DEÜV registration):

The notification is stored in the master data file under § 150 Abs. 1 and 2 SGB VI - it serves the DRV as an early warning system.

Decision: Is My Company Affected?

Practical example: The SME (software development) does not belong to the industries of § 28a Abs. 4 SGB IV. For the managing director (E1), no immediate notification needs to be submitted - the regular DEÜV registration (reason 10) with a 6-week deadline is sufficient. However, if the SME were to hire a cleaner for the office, this would fall under the building cleaning industry (No. 6) - the immediate notification obligation would be triggered. Industry affiliation must be checked per employment relationship, not per company.

Notification Without Payroll Software: the SV Reporting Portal

Not every entrepreneur has ITSG-certified payroll accounting software. For micro employers (up to approx. 10 employees), self-employed persons and exceptional cases, the social insurance providers make the SV reporting portal available at sv-meldeportal.de as a system-tested completion aid - the statutory successor to sv.net (operation discontinued 30.06.2024).

Legal Basis

§ 95a SGB IV obliges the social insurance carriers to permanently provide a generally accessible, electronically supported and system-tested completion aid for data exchange under SGB IV and the Aufwendungsausgleichsgesetz. The SV reporting portal is this completion aid - it performs no calculations (no competitor to professional payroll software), but merely supports the capture and transmission of notifications.

Prerequisites for Use

Exception BundID account: For foreign companies, self-employed persons and employees who use the portal exclusively for A1 certificates, the BundID account has been permitted as an alternative since 2024.

Registration and Notification Procedure

Registration takes place once, regardless of the term. In detail:

1. Apply for the ELSTER organization certificate - via Mein Unternehmenskonto (info.mein-unternehmenskonto.de); the company's tax number is required for this. A separate certificate can be applied for per employee (up to 500 per company account).
2. Start registration in the SV reporting portal - authentication with the ELSTER organization certificate. Company data is partially adopted automatically from the ELSTER account.
3. Link the company number - mandatory; matched against the central company number file of the BA.
4. Activation code by post - the authorization letter is sent by post to the management. The internal organization passes the activation code on to the authorized user.
5. Log in to the portal - afterwards with the organization certificate.
6. Capture notifications - DEÜV notifications (reason 10, 30, 50, 92), contribution statements, A1 certificates, applications.
7. Receive the receipt - electronic confirmation from the data receiving office.
8. Receipt as document with sidecar - store in the Git repo (SHA-256, V7GUID:uuidV7, sphere tag).

Costs

Payment by bank transfer or PayPal. Any number of notifications per term.

Scope of Functions

• DEÜV notifications (registration, deregistration, annual notification, immediate notification)
• Contribution statements (social insurance contribution statement to the health insurance fund)
• A1 certificates (EU secondment certificate)
• Certificates (e.g. social insurance certificate for the employee)
• Online data store ("filing cabinet") - encrypted, per company number, retained for 5 years
• Personnel administration with history tracking - basic data, notification data per month
• Client administration - for tax advisors who manage several employers

Important for the Git repo: The SV reporting portal is a capture and transmission aid, not a GoBD-compliant retention repository. The online data storage for 5 years does not replace the GoBD retention periods (10 years for documents, see ED07). The receipts and notification data must additionally be stored in the Git repo with sidecar.

GitCover Integration

For Git-native compliance, the SV reporting portal is an interface system like ELSTER (see ED14):

Practical example: The SME uses ITSG-certified payroll software and therefore does not use the SV reporting portal. Should the payroll software fail (emergency), the SV reporting portal can serve as a backup channel. Registration with the ELSTER organization certificate already exists (for ELSTER wage tax registration, see ED11). The company number is stored in the repo (ED13). In an emergency, the SME can capture immediate notifications or DEÜV registrations manually - the receipts are stored in the repo as documents with sidecar, just like the payroll software receipts.

Note from the preparatory work: The SV notifications catalogue of AFJD/agents/ notes: "Immediate notifications (reason 20) do not apply to GCC, as it does not belong to the industries of § 28a Abs. 4 SGB IV." This statement is correct for the software industry - but must be re-checked per employment relationship as soon as employees move into industry-relevant activities (e.g. cleaner, driver).

Onboarding Checklist as Git Artifact

{
  "$schema": "https://gitcover.org/schemas/onboarding-checklist-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "GF",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "E1",
  "tags": ["onboarding", "checkliste", "mitarbeiter"],
  "mitarbeiter_uuidV7": "<uuidV7-der-Stammdaten>",
  "checkliste": [
    {"schritt": "Vertrag unterschrieben", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "Stammdaten erfasst", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "Branchen-Check § 28a Abs. 4 SGB IV", "status": "done", "ergebnis": "nicht betroffen"},
    {"schritt": "Sofortmeldung (falls betroffen)", "status": "n/a", "frist": "vor Aufnahme"},
    {"schritt": "ELStAM abgerufen", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "DEÜV Grund 10 angemeldet", "status": "pending", "frist": "131006"},
    {"schritt": "KK-Mitgliedschaft bestätigt", "status": "pending", "frist": "300826"},
    {"schritt": "Erster Lohnlauf", "status": "pending", "frist": "300926"},
    {"schritt": "LStA übermittelt", "status": "pending", "frist": "151006"},
    {"schritt": "SV-Beitragsnachweis", "status": "pending", "frist": "271006"}
  ]
}

Note: The uuidV7 is the DocID of the checklist. The composite key V7GUID:uuidV7 serves for storage organization and DB queries. The mitarbeiter_uuidV7 field references the employee's master data (cross-reference via uuidV7). Each step has a status (done/pending) and optionally a deadline and a document hash.

Risk Leverage

Harness Requirement (Preview)

Derivable from ED15:

The complete requirements list in Harness-Anforderungen.md.

Sources

• EStG (§ 39e - ELStAM, § 4 LStDV - mandatory fields, § 41a - wage tax registration)
• SGB IV (§ 28a Abs. 1 - DEÜV notifications, § 28a Abs. 4 - immediate notification, § 28i - company number, § 23 - social insurance contribution statement, § 95a - SV reporting portal, § 111 - sanctions)
• SGB VI (§ 150 Abs. 1 and 2 - master data file)
• sv-meldeportal.de - Official SV reporting portal of the social insurance carriers
• info.sv-meldeportal.de - Information portal with registration, instructions, FAQ
• info.mein-unternehmenskonto.de - Unified company account (ELSTER)
• gesetze-im-internet.de/sgb_4/__28a.html - § 28a SGB IV full text
• AFJD/agents/ (anonymized) - SSoT concept with master data, onboarding checklist
• GCC/TOP/Employees/AFJD/40_SV-Meldungen_Katalog.md - Preparatory work on SV notifications, industry check, DEÜV submission reasons

Source Topology and CDN Reference Links

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